张海莹

(河南农业大学经济与管理学院,河南省郑州市,450046)



经济新常态下煤炭富集地区发展现状与政策建议∗

张海莹

(河南农业大学经济与管理学院,河南省郑州市,450046)

摘 要在经济新常态、能源结构调整背景下,我国煤炭市场低位运行,为了解煤炭富集地区发展现状,对陕西省榆林地区政府和煤矿企业进行了实地调研,发现随着煤炭价格不断走低,煤矿企业经营困难加剧;煤炭地区国税收入和地税收入出现严重短收;从价计征的煤炭资源税改革不仅没有达到地方财政预期的增收效果,反而进一步加重了企业税费负担。从未来发展转型、税收制度完善、生态环境保护等方面提出相应政策建议。

关键词经济新常态 煤炭富集地区 煤矿企业 资源税改革

Present situation and proposal of coal region in the new normal

Zhang Haiying
(Economics& Management College of Henan Agricultural University,Zhengzhou,Henan 450046,China)

Abstract Under the new normal economy,energy restructuring background,China＇s coal market running low.To understand the current situation and development of the coal mining city and the coal enterprise,on-the-spot investigation were carried on in Yulin,Shaanxi province,which found that,as coal prices continue to decline and the coal industry revenue continued to decline,coal mining city tax revenues are serious short;from ad valorem coal resources tax reform not only failed to achieve the expected local finance income effect,but further aggravate the corporate tax burden.From future development and transformation,improvement the tax system,protection the ecological environment and other aspects policies are proposed.

Key words the new normal,coal region,coal enterprise,coal resource tax reform

榆林市位于陕西省最北部,能源矿产资源富集,有世界七大煤田之一的“神府煤田”分布在该市神木、府谷两县.榆林市煤炭储量占陕西省煤炭储量的90％以上,占全国煤炭储量的五分之一,选择该地区进行调研,具有典型代表意义.

1　榆林煤炭行业发展现状

1.1随着煤炭价格不断下降,煤炭富集地区煤矿企业经营困难加剧

为了解煤矿企业实际经营情况,我们实地调研了榆林市4户市属煤矿企业,即榆树湾煤矿、银河煤矿、杨伙盘煤矿和何家塔煤矿,这4户煤矿企业在2015年上半年共生产原煤956万t,约占榆林市原煤总产量的6.38％.

2013年,调研的4家煤矿企业全部盈利.汇总资产总额76.10亿元,负债总额27.92亿元,所有者……